Q. My girlfriend's daughter (26) lived with her last year and my girlfriend provided 70-80% of her daughter's support. Her daughter got married on December 10th, 2013 and she also earned $3,987. Unless I read the qualifications wrong, my girlfriend cannot file as head of household. I cannot find any way to deduct any of the support money she provided her daughter. Any suggestions?

A. There is a complex series of tests that in fact the daughter "may" be considered a dependent as a "relative" not a "child." Unfortunately, it doesn't appear that she meets either definition.

A child must meet the following "age" test:

• Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly),

• A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or

• Permanently and totally disabled at any time during the year, regardless of age.

It doesn't appear that your girlfriend's daughter meets this test. The fact that she was married by the end of the year makes it hard to claim her as a "relative," too. The IRS has an online tool to help guide you through claiming dependents on its website.